We're dividing 517453 by 40 
Let's see how many times 40 fits into 517453.

Going ahead to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 40

Going ahead to step 2:
40 can be fit into 51 1 times, resulting in a remainder of 11.
The next digit of our result is 1. 
Result so far: 1.0
If we take 40 away from 51, we end up with 11.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 40

On to step 3:
117 divided by 40 is 2 with a remainder of 37.
The next digit of our result is 2. 
Result so far: 12.0
Subtract 80 from 117 to get 37.
Append the next digit (4) from the dividend to 37 and continue with: 374 / 40

Moving on to step 4:
374 divided by 40 is 9 with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 129.0
Deduct 360 from 374 and we're left with 14.
Take the next digit (5) from the dividend and append it to 14, then repeat: 145 / 40

Let's proceed to step 5:
When dividing 145 by 40, we get 3 with a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 1293.0
Subtracting 120 from 145 leaves us with 25.
Fetch the next digit (3) from the dividend, attach it to 25 and continue: 253 / 40

On to step 6:
253 divided by 40 is 6 with a remainder of 13.
Record the quotient 6 as the next digit in the result. 
Result so far: 12936.0
The remainder is 13 after subtracting 240 from 253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
130 divided by 40 is 3 with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 12936.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 12936.32
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 12936.325
If we subtract 200 from 200, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
0 divided by 40 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12936.325
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 12936.325
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 12936.325 and a remainder of 0.0.